Arrow Industries Employs a Standard Cost System in Which Direct

question 40

Multiple Choice

Arrow Industries employs a standard cost system in which direct materials inventory is carried at standard cost.Arrow has established the following standards for the prime costs of one unit of product. During November,Arrow purchased 160,000 pounds of direct materials at a total cost of $304,000.The total factory wages for November were $42,000,90% of which were for direct labor.Arrow manufactured 19,000 units of product during November using 142,500 pounds of direct materials and 5,000 direct labor hours.What is the direct labor efficiency variance for November?

• A)$1,800.
• B)$1,900.
• C)$2,000.
• D)$2,090.

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Definitions:

Iowa Model

A framework used in nursing to guide the implementation of evidence-based practices.

Innovation

The process of introducing new ideas, devices, or methods to improve processes, products, or services.

Risk Management

The process of identifying, assessing, and prioritizing risks followed by coordinated efforts to minimize, monitor, and control the impact of unfortunate events.

Culturally Competent Care

Healthcare delivery that is aware of and respects the cultural differences and needs of patients.